<div class="chunk-title">Sec. 38-22. - Administration.</div>
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            <p class="incr0">
               (a)
               
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            <p class="content1">
               The county shall administer a tax levied under this article. A tax levied under this
               article is due and payable to the county finance officer in monthly installments on
               or before the 15th day of the month following the month in which the tax accrues.
               Every person liable for the tax shall, on or before the 15th day of each month, prepare
               and render a return on a form prescribed by the county. The return shall state the
               total gross receipts derived in the preceding month from rentals upon which the tax
               is levied.
               
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               (b)
               
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               A return filed with the county finance officer under this article is not a public
               record as defined by G.S. 132-1 and may not be disclosed, except as required by law.
               
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            <p class="historynote0">
               (Ord. No. 31, Â§ (c), 5-18-1992)
               
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